Denmark proposes raising the VAT registration threshold for art licences from DKK 50,000 to DKK 350,000 (draft)
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Denmark as they stand today, see the Denmark guide →
- Jurisdiction
- Denmark
- Tax
- VAT
- Change type
- Threshold
- Status
- Proposed
- Impact
- Watch
- Announced
- 28 August 2026
- Effective
- 1 July 2027
- Authority
- Skatte- og Vækstministeriet (Danish Ministry of Taxation and Growth)
- Systems
- Tax engine
- Verified
- Fetched from official source · high confidence
Artists, their heirs and others licensing copyright-protected works of art in Denmark.
No action — monitoring only.
Tax engine
The Danish consultation draft would raise the VAT registration threshold for supplies of licences to copyright-protected works of art from DKK 50,000 to DKK 350,000, by extending the existing exemption for first sales of works of art. This part is proposed to enter into force on 1 July 2027 (the rest of the bill on 1 January 2027).
What changed in detail
This is a consultation draft, not law. The Danish consultation draft published on 28 August 2026 would raise the VAT registration threshold for supplies of licences to copyright-protected works of art from DKK 50,000 to DKK 350,000.
The draft does this by extending the existing exemption for first sales of works of art.
This part is proposed to enter into force on 1 July 2027, while the rest of the bill is proposed for 1 January 2027.
What it means
The threshold would change by a factor of seven, which would take many individual artists out of VAT registration for licence income. It would not apply before 1 July 2027 even if the bill passes, so the lower threshold stays relevant until then.
Because the measure is drafted as an extension of the exemption for first sales, check the final wording once the bill is tabled before relying on it.
Proof
Herudover foreslås det at forhøje momsregistreringsgrænsen fra 50.000 kr. til 350.000 kr. for levering af licenser til ophavsretsbelagte kunstværker mm. ved at udvide en gældende fritagelse for førstegangssalg af kunstgenstande mhp. at lette byrder.In addition, it is proposed to raise the VAT registration limit from DKK 50,000 to DKK 350,000 for the supply of licences to copyright-protected works of art etc. by extending an existing exemption for first sales of art objects, with a view to easing burdens.
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